ID22: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ID22
Largest movements
- Current investments +€150,000
up €150,000 (+333.1%), from €45,033 to €195,033
- Cash -€61,446
down €61,446 (-46.2%), from €132,871 to €71,425
mainly Current investments (-€150,000) and Contributions, distributions and other (-€40,000)
- Receivables within one year -€33,431
down €33,431 (-45.2%), from €73,955 to €40,524
of which Trade receivables: -€16,716
- Other debts +€26,864
up €26,864 (+24.8%), from €108,517 to €135,381
- Tax, wage and social debts +€14,661
new in 2025: €14,661
- Profit (loss) carried forward +€11,168
up €11,168 (+16.9%), from €66,105 to €77,274
- Gross operating margin -€10,735
down €10,735 (-13.6%), from €78,820 to €68,086
- Taxes +€8,931
up €8,931 (+91.8%), from €9,730 to €18,661
- Financial income +€1,536
up €1,536 (+79.4%), from €1,934 to €3,470
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,371 | €313,942 | +€53,571 | +20.6% |
| Fixed assets | 21/28 | €8,512 | €6,960 | -€1,552 | -18.2% |
| Tangible fixed assets | 22/27 | €8,512 | €6,960 | -€1,552 | -18.2% |
| Plant, machinery and equipment | 23 | €2,916 | €1,364 | -€1,552 | -53.2% |
| Furniture and vehicles | 24 | €5,596 | €5,596 | = | 0.0% |
| Current assets | 29/58 | €251,859 | €306,982 | +€55,123 | +21.9% |
| Amounts receivable within one year | 40/41 | €73,955 | €40,524 | -€33,431 | -45.2% |
| Trade receivables | 40 | €47,365 | €30,649 | -€16,716 | -35.3% |
| Other amounts receivable | 41 | €26,590 | €9,875 | -€16,715 | -62.9% |
| Current investments | 50/53 | €45,033 | €195,033 | +€150,000 | +333.1% |
| Cash at bank and in hand | 54/58 | €132,871 | €71,425 | -€61,446 | -46.2% |
| Total equity and liabilities | 10/49 | €260,371 | €313,942 | +€53,571 | +20.6% |
| Equity | 10/15 | €151,427 | €162,595 | +€11,168 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,722 | €66,722 | = | 0.0% |
| Distributable reserves | 133 | €66,722 | €66,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,105 | €77,274 | +€11,168 | +16.9% |
| Amounts payable | 17/49 | €108,944 | €151,346 | +€42,402 | +38.9% |
| Amounts payable within one year | 42/48 | €108,944 | €151,346 | +€42,402 | +38.9% |
| Trade debts | 44 | €427 | €1,304 | +€877 | +205.4% |
| Suppliers | 440/4 | €427 | €1,304 | +€877 | +205.4% |
| Taxes, remuneration and social security | 45 | - | €14,661 | +€14,661 | |
| Taxes | 450/3 | - | €14,661 | +€14,661 | |
| Other amounts payable | 47/48 | €108,517 | €135,381 | +€26,864 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,916 | €1,552 | -€364 | -19.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €78,820 | €68,086 | -€10,735 | -13.6% |
| Operating profit (loss) | 9901 | €76,840 | €66,468 | -€10,372 | -13.5% |
| Financial income | 75/76B | €1,934 | €3,470 | +€1,536 | +79.4% |
| Recurring financial income | 75 | €1,934 | €3,470 | +€1,536 | +79.4% |
| Financial charges | 65/66B | €391 | €108 | -€283 | -72.4% |
| Recurring financial charges | 65 | €391 | €108 | -€283 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €78,382 | €69,830 | -€8,553 | -10.9% |
| Income taxes | 67/77 | €9,730 | €18,661 | +€8,931 | +91.8% |
| Profit (loss) for the period | 9904 | €68,652 | €51,168 | -€17,484 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,652 | €51,168 | -€17,484 | -25.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.